Marxist Feminist Perspective of Corporate Gender Disclosures

Hossain, Dewan Mahboob; Ahmad, Nik Nazli Nik; Siraj, Siti Alawiah

doi:10.17576/ajag-2016-07-02

Cited by 16 publications

(29 citation statements)

References 45 publications

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“…Similar to other researches findings’ [ 15 , 18 , 29 , 30 , 32 ] and feminists’ assumption [ 33 – 35 ], the autonomy of employed women in health care decision making was more likely higher than housewife or unemployed women. Moreover, in consistency with many other related studies [ 8 , 17 , 18 , 29 , 30 ], women with poor household were less like autonomous in health care decision making.…”

Section: Discussionsupporting

confidence: 89%

The trends of women’s autonomy in health care decision making and associated factors in Ethiopia: evidence from 2005, 2011 and 2016 DHS data

Asabu

Altaseb

2021

BMC Women's Health

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Background Women's autonomy in health care decision-making is very crucial for the well-being of women themselves, their children, and the entire family members. Although studying the issue is significant to take proper interventions, the issue is not studied at a nationwide level in Ethiopia. Accordingly, this population-based nationwide study was aimed at assessing the trends of women’s autonomy in health care decision-making and its associated factors in Ethiopia. Method The sample was limited to married women of 2005 (n = 8617), 2011 (n = 10,168), and 2016 (n = 9824) Ethiopian Demographic and Health Survey (EDHS) data. Women's autonomy in health care decision-making was measured based on their response to the question ‘person who usually decides on respondent's health care. To examine associated factors, socio-demographic variables were computed using multinomial logistic regression. Result The finding revealed that the trend of women’s autonomy in health care decision-making had declined from 18.7% in 2005 to 17.2% in 2011 albeit it had risen to 19.1% in 2016. The autonomy of women who resides in urban areas was 98.7% higher than rural residents, and those who live in the Tigray region, Somali region, and Addis Ababa are 76.6%, 79.7%, and 95.7% higher than who live in Dire Dawa respectively. Unemployed women, women aged from 15 to 24 years, and uneducated women were 45.1%, 32.4%, and 32.2% less likely autonomous in health care decision making respectively. Conclusion The autonomy of women in health care decision-making had declined from 2005 to 2011. Therefore, the role of stakeholders in taking possible interventions like empowering women shall be strengthened. This is to protect women from certain health problems as well as for the well-being of women themselves, their children, and the entire family members.

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Section: Discussionsupporting

confidence: 89%

The trends of women’s autonomy in health care decision making and associated factors in Ethiopia: evidence from 2005, 2011 and 2016 DHS data

Asabu

Altaseb

2021

BMC Women's Health

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“…For example, drawing from major British banking and retail companies, Adams and Harte (1998) document that companies provide little gender disclosures and mostly focus policy declaration rather than their performance achievements. Similarly, Hossain et al (2016) find that sustainability reports of selected Fortune 500 companies do not disclose several gender issues, as suggested by GRI (2009). Despite this limitation, few studies have managed to explore gender disclosures to identify not only 'what' is disclosed but also 'how' it is disclosed by interpreting the tone or meaning of the disclosures.…”

Section: Gender In Accounting: Prior Literaturementioning

confidence: 81%

“…For example, drawing from major British banking and retail companies, Adams and Harte (1998) document that companies provide little gender disclosures and mostly focus on policy declaration rather than their performance achievements. Similarly, Hossain et al (2016) find that sustainability reports of selected Fortune 500 companies do not disclose several gender issues, as suggested by GRI (2009).…”

Section: Literature Reviewmentioning

confidence: 81%

Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies

Hossain

Alam

Mazumder

et al. 2021

JAOC

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Purpose The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh. Design/methodology/approach To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory. Findings The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style. Research limitations/implications This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years. Practical implications At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively. Social implications Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting. Originality/value This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.

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“…In total, 8 papers were written by multiple authors, whereas there are 2 single authored publications. Williams [93], Maj [43], Oliveira et al [94], Shimeld et al [95], and Hossain et al [96] are the articles with more links within this cluster. The journal Corporate Social Responsibility and Environmental Management stands out in this research subtopic, with 2 publications.…”

Section: Research Subtopicsmentioning

confidence: 91%

Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.

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Marxist Feminist Perspective of Corporate Gender Disclosures

Cited by 16 publications

References 45 publications

The trends of women’s autonomy in health care decision making and associated factors in Ethiopia: evidence from 2005, 2011 and 2016 DHS data

The trends of women’s autonomy in health care decision making and associated factors in Ethiopia: evidence from 2005, 2011 and 2016 DHS data

Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies

Employee-Related Disclosure: A Bibliometric Review

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